{"data":{"id":"us-al/ala.-code-40-12-61","jurisdiction":"us-al","citation":"Ala. Code § 40-12-61","heading":"Beauty Parlors, Etc.","body":"Each person operating what is generally known as a beauty parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is done shall pay a license tax of $10 and for each operator so employed, as follows: In cities of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and all other places whether incorporated or not, $4. This schedule of fees shall apply to beauty parlor colleges where said colleges engage in beauty parlor work for which a charge is made or material used is charged therefor.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 2 Business, Vocation, or Occupation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-61","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"fc2e3992681792f75134205622745cd8aa324eb7ecff450cbce54ce834c73e74","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-60","next":"us-al/ala.-code-40-12-62"},"notice":"GroundRules: Original legal text. Not legal advice."}